Reviewing The Tax Section Of A Private Equity Fund Limited Partnership Agreement

28 June 2016
Lexis PSL Tax
This Practice Note sets out what to look for when reviewing the tax sections of a private equity fund limited partnership agreement (LPA). It is drafted for a fund set up as an English limited partnership, but many of the comments can be applied equally to the other common fund jurisdictions, such as the Cayman Islands, Channel Islands and, more recently, Luxembourg.